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201 results for “penalty u/s 271”

Sorted by relevance

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Key Topics

Section 271(1)(c)166Penalty76Section 14873Section 14767Addition to Income63Section 143(3)52Section 142(1)48Section 14442Section 271D

T.SAIMATHA,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, appeals of the assessees are allowed

ITA 318/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam04 Mar 2020AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.318/Viz/2017 (ननधधारण वर्ा/Assessment Year:2008-09) T.Saimatha Vs Asst.Commissioner Of D.No.47-11-9 Income Tax Dwarakanagar Circle-1(1) Visakhapatnam Visakhapatnam [Pan :Acdpt7788H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.320/Viz/2017 (ननधधारण वर्ा/Assessment Year : 2008-09) T.Satyanarayana Vs Asst.Commissioner Of D.No.47-11-9 Income Tax Dwarakanagar Circle-1(1) Visakhapatnam Visakhapatnam [Pan :Aaqpt9170N] अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri V.Rama Mohan, Dr सुनवधई की तधरीख / Date Of Hearing : 28.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 04.03.2020 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri V.Rama Mohan, DR
Section 132Section 271(1)Section 271(1)(c)Section 271A

penalty u/s 271(1)(c) and conducting the proceedings u/s 271AAA is bad in law. The penalties u/s 271(1)(c) and 271AAA

Showing 1–20 of 201 · Page 1 of 11

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33
Section 143(2)32
Capital Gains20
Cash Deposit19

OMCON REIGN FOREST PROJECTS,,VISAKHAPATNAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1,, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

ITA 81/VIZ/2018[213-14]Status: DisposedITAT Visakhapatnam12 Dec 2018

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.80-82 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2012-13 To 2014-15 Respectively) M/S Omcon Reign Forest Projects Vs. Principal Commissioner Of S.No.180, Opp.Toyoto Income Tax-1 Show Room Visakhapatnam Paradesi Palem Village Madhurawada Visakhapatnam [Pan :Aacfo5604J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यार्थी की ओर से/ Respondent By : Shri D.K.Sonowal, Cit Dr

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 143(2)Section 143(3)Section 148Section 263Section 271(1)(c)

U/s 271(1)(c). The Ld. A.R. relied on the judgement of Hon'ble Gujarat High Court in the case of CIT Vs. Paramanand M Patel 278 17R 0003 (2005) which was rendered before the amendment of section 271 of the Act Section 271 of the Act is amended to include the Principal Commissioner/Commissioner to initiate the penalty

OMCON REIGN FOREST PROJECTS, ,VISAKHAPATNAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1,, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

ITA 82/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam12 Dec 2018AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.80-82 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2012-13 To 2014-15 Respectively) M/S Omcon Reign Forest Projects Vs. Principal Commissioner Of S.No.180, Opp.Toyoto Income Tax-1 Show Room Visakhapatnam Paradesi Palem Village Madhurawada Visakhapatnam [Pan :Aacfo5604J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यार्थी की ओर से/ Respondent By : Shri D.K.Sonowal, Cit Dr

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 143(2)Section 143(3)Section 148Section 263Section 271(1)(c)

U/s 271(1)(c). The Ld. A.R. relied on the judgement of Hon'ble Gujarat High Court in the case of CIT Vs. Paramanand M Patel 278 17R 0003 (2005) which was rendered before the amendment of section 271 of the Act Section 271 of the Act is amended to include the Principal Commissioner/Commissioner to initiate the penalty

VENKATA RAMA SATYANARAYANA VARMA VEGESNA,VISAKHAPATNAM vs. DCIT/ACIT, CIRCLE-3(1), VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

ITA 165/VIZ/2022[2011-12]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.165/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2011-12) Venkata Rama Satyanarayana Varma Vs. National E-Assesment Centre, Vegesna Delhi 10-50-2, Lazarus Bangalow (Dcit/Acit Waltair Main Road Circle-3(1) Visakhapatnam Visakhapatnam) [Pan : Aagts9608E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shrin C.M.Ravi Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 24.04.2023 घोर्णध की तधरीख/Date Of Pronouncement 14.07.2023 : आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2022- 23/1043814974(1) Dated 12.07.2022, Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) U/S 271(1)(C) Of The Income Tax Act, 1961 (In Short “Act”) Dated 14.02.2022 For The Assessment Year (A.Y.) 2011-12. 2

For Appellant: Shrin C.M.Ravi Prasad, ARFor Respondent: Shri ON Hari Prasada Rao, DR
Section 143(3)Section 2(22)(e)Section 271(1)(c)

u/s 271(1)(c) dated 28.12.2018 to the assessee asking him to explain as to why penalty u/s 271(1)(c) should

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA vs. SRI SAI ENGINEERING AND DRILLING, VIJAYAWADA

In the result, Cross Objection filed by the assessee is allowed and the appeal of the Revenue is dismissed

ITA 63/VIZ/2025[2009-10]Status: DisposedITAT Visakhapatnam15 Sept 2025AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.63/Viz/2025 (निर्धारण वर्ा / Assessment Year: 2009-10) Assistant Commissioner Of Vs. Sri Sai Engineering & Drilling, Income Tax, D. No. 54-18-26, B-3, Circle-2(1), Second Lane, Lic Colony, Vijayawada. Vijayawada. Pan:Abafs0788A (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) C.O. No. 06/Viz/2025 (In आयकर अपील सं./ I.T.A. No.63/Viz/2025) (निर्धारण वर्ा / Assessment Year: 2009-10) Sri Sai Engineering & Drilling, Vs. Assistant Commissioner Of D. No. 54-18-26, B-3, Second Income Tax, Lane, Lic Colony, Circle-2(1), Vijayawada. Vijayawada. Pan:Abafs0788A (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(3)Section 271(1)(c)

u/s 271(1)(c) but not the penalty order. Unless the notice issued u/s 271(1)(c) is valid the penalty

SRI VENKATESWARAVADDERA COOLIE SANGAM,,ELURU vs. THE INCOME TAX OFFICER, WARD-1, , ELURU

In the result, appeal of the assessee is allowed

ITA 255/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam18 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.255/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2012-13) Shri Venkateswara Vaddera Vs. Income Tax Officer Coolie Sangam Ward-1 D.No.6A-13-6, Ponangi Road Eluru Southern Street Eluru [Pan :Aacts4370F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Shri P.Srinivasa Murthy, Dr सुनवधई की तधरीख / Date Of Hearing : 16.07.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019 आदेश /O R D E R

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri P.Srinivasa Murthy, DR
Section 143(3)Section 2Section 271(1)(c)

u/s 271(1)(c) but not the penalty order. Unless the notice issued u/s 271(1)(c) is valid the penalty

MATHALA VENKATA SURYA SIVA PRASAD, ,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, WARD-4,, RAJAHMUNDRY

In the result, appeal of the assessee is allowed

ITA 113/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.113/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12) Shri Mathala Venkata Surya Vs. Income Tax Officer Siva Prasad Ward-4 D.No.29-1-23C Rajahmundry Devichowk, Rajahmundry [Pan :Adcpm6281E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Shri P.Srinivasa Murthy, Dr सुनवधई की तधरीख / Date Of Hearing : 16.07.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019 आदेश /O R D E R

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri P.Srinivasa Murthy, DR
Section 133ASection 143(3)Section 271Section 271(1)(c)Section 68

penalty u/s 271(1)(c) by issue of notice dated 27.03.2014 and levied the penalty of Rs.98,279/- u/s 271

ITO, WARD-3(3),, VISAKHAPATNAM vs. SIRIPURAPU CHINATALLI,, VISAKHAPATNAM

In the result, the appeals of the revenue are dismissed

ITA 375/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam13 Feb 2019AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.375/Viz/2017 (ननधधारण वर्ा/Assessment Year:2008-09) Income Tax Officer Vs. Smt.Siripurapu Chinatalli Ward-3(3) D.No.9-16-37/2 Visakhapatnam Gurajada Enclave Cbm Compound Visakhapatnam [Pan : Agrpc1150E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.457/Viz/2017 (ननधधारण वर्ा/Assessment Year: 2008-09) Income Tax Officer Vs. Shri K.V.V.Prasad Ward-3(3) Plot No.301, Vytla Residency Visakhapatnam Balajinagar Siripuram Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar सुनवधई की तधरीख / Date Of Hearing : 24.01.2019 : 13.02.2019 घोर्णध की तधरीख/Date Of Pronouncement

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri G.V.N.Hari, AR
Section 271(1)(c)

penalty u/s 271(1)(c), hence deleted the penalty levied u/s 271(1)(c) of the Act. The Ld.CIT(A) relied

ITO, WARD-3(3),, VISAKHAPATNAM vs. SHRI K V V PRASAD,, VISAKHAPATNAM

In the result, the appeals of the revenue are dismissed

ITA 457/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam13 Feb 2019AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.375/Viz/2017 (ननधधारण वर्ा/Assessment Year:2008-09) Income Tax Officer Vs. Smt.Siripurapu Chinatalli Ward-3(3) D.No.9-16-37/2 Visakhapatnam Gurajada Enclave Cbm Compound Visakhapatnam [Pan : Agrpc1150E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.457/Viz/2017 (ननधधारण वर्ा/Assessment Year: 2008-09) Income Tax Officer Vs. Shri K.V.V.Prasad Ward-3(3) Plot No.301, Vytla Residency Visakhapatnam Balajinagar Siripuram Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar सुनवधई की तधरीख / Date Of Hearing : 24.01.2019 : 13.02.2019 घोर्णध की तधरीख/Date Of Pronouncement

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri G.V.N.Hari, AR
Section 271(1)(c)

penalty u/s 271(1)(c), hence deleted the penalty levied u/s 271(1)(c) of the Act. The Ld.CIT(A) relied

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 592/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 585/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 583/VIZ/2018[2010-11]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO,,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 584/VIZ/2018[2011-12]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 588/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 582/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 589/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 591/VIZ/2018[2011-12]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 586/VIZ/2018[2006-07]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2006-07

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 587/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 581/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty